https://www.taxtmi.com/caselaws?id=366687 The appellate tribunal partially allowed the appeal, remanding the issue of disallowance under Section 40(a)(ia) for fresh adjudication while confirming other disallowances related to unexplained deposits and business promotion expenses. The tribunal emphasized the need for proper documentation and evidence to substantiate expenses and payments, directing the Assessing Officer to re-examine the nature of payments in accordance with the law. en-us Thu, 06 Sep 2018 00:00:00 +0530 Fri, 07 Sep 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366687 The appellate tribunal partially allowed the appeal, remanding the issue of disallowance under Section 40(a)(ia) for fresh adjudication while confirming other disallowances related to unexplained deposits and business promotion expenses. The tribunal emphasized the need for proper documentation and evidence to substantiate expenses and payments, directing the Assessing Officer to re-examine the nature of payments in accordance with the law. Case-Laws Income Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366687